GSTR-5 & 5A – Non-resident Taxable Person

GSTR-5 and GSTR-5A are returns that must be filed by non-resident taxable persons (NRTPs) under India’s Goods and Services Tax (GST) regime. These returns are mandatory for foreign taxpayers who conduct business in India without having a fixed place of business in the country. Below is an overview of both:

GSTR-5 – Return for Non-Resident Taxable Person
Who files GSTR-5?
A Non-Resident Taxable Person (NRTP) who:

Occasionally undertakes taxable transactions in India,

Does not have a fixed place of business/residence in India.

Due Date:
On or before the 13th of the following month (e.g., for transactions in April, the due date is May 13).

If the registration is valid for less than a month, the return must be filed within 7 days after the registration expires.

Details to be provided:
Imported goods/services

Outward and inward supplies

Debit/credit notes

Tax liability

Tax payment details

Key Points:
GSTR-5 must be filed even if there is no transaction during the period (NIL return).

NRTP must make advance payment of tax at the time of registration.

GSTR-5A – Return for Non-Resident OIDAR Service Providers
Who files GSTR-5A?
A non-resident online information and database access or retrieval (OIDAR) service provider who:

Provides services to non-taxable online recipients in India (B2C).

Due Date:
20th of the following month (e.g., for April, due on May 20).

Details to be provided:
Details of OIDAR services provided to Indian consumers

Place of supply

Value of services

Tax paid (IGST)

Key Points:
GSTR-5A is applicable even if the service provider has no physical presence or representative in India.

Returns must be filed electronically on the GST portal.

Comparison:
Particulars GSTR-5 GSTR-5A
Applicable to Non-Resident Taxable Persons Non-Resident OIDAR Service Providers
Filing Frequency Monthly Monthly
Due Date 13th of next month 20th of next month
Nature of Supply B2B & B2C B2C OIDAR services
Presence in India Temporary No physical presence required